Resource Centre

Know what’s due, and what to do

Explainers, regulatory updates and founder perspectives on BRSR, CBAM, CCTS and impact measurement.

Regulatory deadline tracker

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RegulationApplies toDeadlineStatus
BRSR Core assessment / assurance — top 500 SourceTop 500 listed companies by market capWith the FY 2025–26 annual reportIn force
CCTS — first compliance year SourceObligated entities in 7 notified sectors (aluminium, cement, chlor-alkali, pulp & paper, refining, petrochemicals, textiles)31 July 2026 (compliance year 2025–26)In force
BRSR Core assessment / assurance — top 1,000 SourceTop 1,000 listed companies by market capWith the FY 2026–27 annual reportUpcoming
EU CBAM — first annual declaration SourceEU importers of CBAM goods (and their Indian exporters’ emissions data)30 September 2027 (for 2026 imports)Upcoming
BRSR value chain disclosures SourceTop 250 listed companies (partners ≥2% of purchases or sales)Voluntary from FY 2025–26; assurance voluntary from FY 2026–27Voluntary
EU CBAM — authorised declarant status SourceEU importers above 50 tonnes of CBAM goods a yearApply by 31 March 2026Deadline passed
BRSR — annual filing SourceTop 1,000 listed companies by market capAs part of the annual reportIn force

Summary for guidance only. Always confirm against the latest circular or regulation.

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Checklist

BRSR readiness checklist

18 checks across scope, data, BRSR Core assurance and value chain, to find your gaps before filing.

BRSR readiness checklist

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NIS platform one-pager

The four NIS modules, who they are for and how they connect, on a single page to share internally.

NIS platform one-pager

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